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Earnings Management and Analysis

Module name (EN): Earnings Management and Analysis
Degree programme: Accounting and Finance, Master, ASPO 01.10.2017
Module code: MARPF-120
SAP-Submodule-No.: P420-0315, P420-0317
Hours per semester week / Teaching method: 4V (4 hours per week)
ECTS credits: 6
Semester: 1
Mandatory course: yes
Language of instruction:
Written exam and composition with presentation (60 minutes / Weighting 1:1 / Can be repeated semesterly)

[updated 05.12.2019]
Applicability / Curricular relevance:
DFMM-MARPF-120 Management Sciences, Master, ASPO 01.10.2018, semester 1, mandatory course
MRPF-220 (P420-0315, P420-0316) Accounting and Finance, Master, ASPO 01.10.2012, semester 2, mandatory course
MARPF-120 (P420-0315, P420-0317) Accounting and Finance, Master, ASPO 01.10.2017, semester 1, mandatory course
60 class hours (= 45 clock hours) over a 15-week period.
The total student study time is 180 hours (equivalent to 6 ECTS credits).
There are therefore 135 hours available for class preparation and follow-up work and exam preparation.
Recommended prerequisites (modules):
Recommended as prerequisite for:
Module coordinator:
Prof. Dr. Günter Pochmann
Prof. Dr. Günter Pochmann

[updated 25.01.2016]
Learning outcomes:
After successfully completing this course, students will understand the main accounting policy instruments and methods in a financial report according to IFRS.
Students will be able to analyze financial statements in accordance with IFRS in terms of their financial position and performance and, by analyzing the notes to the financial statements, gain an understanding of a company´s accounting policies.

[updated 05.12.2019]
Module content:
Accounting policy (lecture component):
- Goals, instruments and methods
- Facts and figures of the case
- Class presentation: Class presentations will be based on selected IFRS valuation questions; it is important that students establish the relationship to the associated financial statement policy options in their presentations.
Statement analysis (lecture and tutorial components)
- Key figures and key figure systems for financial and performance analysis
- Interperiod comparisons and intercompany comparisons
- Analyzing annex information
- Case study

[updated 05.12.2019]
Teaching methods/Media:
Lecture, tutorial, class presentations

[updated 05.12.2019]
Recommended or required reading:

[still undocumented]
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